In the context of big data, the teaching of financial accounting for vocational undergraduate students needs to be continuously optimized and innovated. This article provides a brief analysis of the current situation of financial accounting teaching for vocational undergraduate students. It also analyzes the phenomena of outdated teaching concepts, outdated teaching content, and unreasonable teaching objectives in the current teaching of financial accounting for vocational undergraduate students. It proposes the idea of innovating teaching concepts in current teaching work, clarifying teaching objectives, integrating flipped classroom reform teaching mode, and introducing project-based teaching method to improve teaching efficiency, so as to achieve more efficient teaching guidance for students.

With the continuous deepening of education and teaching reform and the rapid development of information technology, more and more educators have paid attention to the effectiveness of computer teaching in universities, and university teachers have included it in the key topics of educational and teaching activity design. The cooperative teaching model stands out among numerous teaching models with its unique advantages, and has been applied by many teachers in the classroom teaching process, playing an important role in promoting the improvement of teaching efficiency. Teachers of computer science in universities should continue to explore effective teaching methods, accelerate the process of organic integration of cooperative teaching models and classroom teaching content, in order to deepen the understanding and cognition of computer knowledge among more students and promote their comprehensive development. This article will study the application strategies of cooperative teaching mode in computer teaching in universities.

This study seeks to explore the information value of financial metrics on corporate sustainability and investigate the moderating effects of institutional shareholders on the association between net cashflows (NCF) and corporate sustainability of the leading ASEAN countries. The dataset consists of companies listed on the Stock Exchange of Thailand, Malaysia and Singapore during 2013–2023. Fixed effects panel regression is executed in this study. Subsequently, the conditional effects served to evaluate the influence of institutional shareholders on the association between NCF and corporate sustainability. This study employs agency theory to explore how the alignment of institutional shareholders influences sustainability outcomes. This study found that institutional shareholders themselves supply information for the sustainability indicator in Thailand and Singapore, but not in Malaysia. Furthermore, adversely correlated with sustainability metrics in all three nations is the interaction term between institutional shareholders and net cashflows. Further investigation reveals that for each nation’s sustainability measures the institutional shareholders offer value relevant to net cashflows at certain amounts. This study not only contributes to existing academic research on sustainability and financial indicators, it also provides practical strategies for companies and investors trying to match financial performance with sustainability goals in a fast-changing global market.

This research focuses on the construction of the competency of “Double-qualified” teachers in higher vocational colleges. Through comprehensive literature analysis, in-depth interviews and questionnaire surveys, a competency model covering three dimensions, namely personality charm, teaching literacy and practical skills, has been successfully established. This model provides a scientific basis for higher vocational colleges in teacher selection, performance evaluation and professional training, and particularly emphasizes the importance of teachers’ cultivation of students’ practical abilities and professional qualities in the context of vocational education. The research reveals that these three competency dimensions are interdependent and jointly influence teachers’ educational and teaching achievements as well as students’ career development.

Work can be demanding, imposing challenges that can be detrimental to the job performance of employees. Efforts are therefore underway to develop practices and initiatives that may improve job performance and well-being. These include interventions based on mindfulness, inclusive leadership and work engagement. In the present study, authors have presented an association of inclusive leadership and mindfulness towards job performance through employee work engagement among secondary teachers in the context of Hong Kong. The sample size of 263 teachers working from three secondary schools in Sha Tin, Hong Kong has been incorporated in this study. A structured questionnaire designed on a 5-point Likert scale has been used based on purposive sampling by analysis of IBM SPSS 27 and Smart PLS version 4.0.9 by applying a structural equation modelling approach (SEM). The results indicated a strong positive influence on employee work engagement and job performance. Moreover, the bootstrap investigation showed that mindfulness and inclusive leadership were significantly associated with employees’ work engagement in the presence of mediators’ work engagement. This study adds to the very scarce literature on inclusive leadership and mindfulness. In addition, this research is the first study to test the mindfulness skill, inclusive leadership and job performance relationship. Furthermore, this is the first study to explore the concept of mindfulness and inclusive leadership in the Hong Kong context. Moreover, the findings of this research can be beneficial for future theory development on mindfulness skill and inclusive leadership in cross-cultural contexts.